• Title/Summary/Keyword: Accounting major

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A Dynamic Analysis on Value Chain Model of E-Commerce - The Case of Online Book Market - (전자상거래의 가치사슬모형에 관한 동태적 분석 - 온라인 서점시장을 중심으로 -)

  • Lee Young-Chan;Seo Chang-Gab
    • Proceedings of the Korea Association of Information Systems Conference
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    • 2004.05a
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    • pp.316-335
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    • 2004
  • This paper builds a system dynamics model analyzing first mover effect and growth strategy of online retailer, a major segment of B2C e-commerce. The dynamic model in this paper is calibrated to the online book market and Yes24.com as major test cases. The model consists of eight key value chain sectors. Five of these(Users, Site Operations, Human Resources, Financial Accounting, and Fundraising) are internal to the company, and three others(Market, Financial Market, and Relative Performance) are external to the company. With the model, this paper suggests research propositions representing positive feedback loops and negative feedback loops that lead to corporate growth and limits to growth according to dynamic causal relationships among eight key value chain sectors, and simulate these propositions.

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Preception of Equity in Marital Life.Home Management Behavior and Family Life Satisfaction of Urban Housewives (도시주부의 부부간 공평성 인지.가정관리행동 및 가정생활만족)

  • 전지원;이정우
    • Journal of the Korean Home Economics Association
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    • v.38 no.9
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    • pp.57-74
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    • 2000
  • The major purpose of this study was to develop with priority given to the discourse on the correlation between interpersonal resources and home management behavior for family life satisfaction. So, this study was to identify the perception of equity in marital life, through which dynamic aspects is measured with family resource. Some of the major findings are as follows : The perception of equity in marital life show a significant difference by the state of employment and the degree of communication in couple. Housewives'home management behavior show a significant difference by the perception of equity in marital life. It appears that intra system dynamics elements explain housewives'home management behavior. From the Regression Analysis, the Model was found to be highly significant, accounting for 63% of the variances. Especially, housewives'family life satisfaction is influenced by the perception of daily life equity capable of evaluating each of a married couples'contribution and reward for family life lather than perception of psychological-emotional equity.

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The Determinants of Hospital Profitability (병원의 수익성 결정요인 분석)

  • 김원중;이해종
    • Health Policy and Management
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    • v.4 no.1
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    • pp.123-137
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    • 1994
  • The objectives of this research is to find the factors which determined hospital profitability. The unit of analysis is hospital, and the data is collected from two sources. One source is derived from Ministry of Health and Social Affairs(4 years' data from 134 hospitals), and another source is derived from Sam-II Accounting Co.(1 year's data from 37 hospitals). Hospital profitability, which is dependent variable in our research, is measured with financial ration, such as ROI(reture on investment). The major findings are as follows; 1) The hospital profitability is determined with not hospital type itself but management-incentives associated with hospital type. 2) The maximum profitability is obtained in 775 bed-size. 3) The hospital location isn't a factor to determine profitability 4) The internal control and management, such as account receivables, inventory, fixed assert investment, is major factor to hospital profitability.

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A Semi-supervised Learning of HMM to Build a POS Tagger for a Low Resourced Language

  • Pattnaik, Sagarika;Nayak, Ajit Kumar;Patnaik, Srikanta
    • Journal of information and communication convergence engineering
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    • v.18 no.4
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    • pp.207-215
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    • 2020
  • Part of speech (POS) tagging is an indispensable part of major NLP models. Its progress can be perceived on number of languages around the globe especially with respect to European languages. But considering Indian Languages, it has not got a major breakthrough due lack of supporting tools and resources. Particularly for Odia language it has not marked its dominancy yet. With a motive to make the language Odia fit into different NLP operations, this paper makes an attempt to develop a POS tagger for the said language on a HMM (Hidden Markov Model) platform. The tagger judiciously considers bigram HMM with dynamic Viterbi algorithm to give an output annotated text with maximum accuracy. The model is experimented on a corpus belonging to tourism domain accounting to a size of approximately 0.2 million tokens. With the proportion of training and testing as 3:1, the proposed model exhibits satisfactory result irrespective of limited training size.

Analysis of the Characteristics of Social Welfare Funds of Local Governments: Focused on 6 Major Cities (지방자치단체 사회복지기금의 성격분석:6대 도시를 중심으로)

  • Sung, Hyang-Sook
    • The Journal of the Korea Contents Association
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    • v.17 no.2
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    • pp.172-182
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    • 2017
  • The purpose of this study is to learn current state of social welfare funds of 6 major cities, and to find better ways to execute those funds as well as to facilitate studies on them. So far, the studies on funds were limited to those on large ones such as pension, yielding scant number of studies on local ones, which could be the practical tools to resolve the problems of the area. To do this, I analyzed the scale of the funds (i.e. the amount of the funds raised, the amount changes in fund execution, and the comparison of the scale between each fund accounts and general accounting) and the characteristics of the fund programs (i.e. the comparison of scales of fund programs of each fund accounts, the content of the programs of each fund accounts, and the characteristics of the budget of each fund accounts). The result shows that 1) the scale of the funds changed accordingly as they were maintained, curtailed and expanded; 2) the scale of the funds were 0.02~1% of that of the general accounting; 3) the fund programs were mostly for decreasing poverty, centered on self support; 4) the social welfare funds and the funds for women were not clearly separated in some local governments, instigating the arguments on the identity of social welfare funds; and 5) the fund programs were run by civil organizations, different from general accounting programs. Based on the findings, to efficiently utilize the social welfare funds, I suggest 1) expansion of the fund scales; 2) diversification of the self-support programs to decrease poverty; 3) specification of the identity of the social welfare funds; and 4) establishment of the public and civil governance.

The Effects of Financial Constraints on Investments in Korean Stock Market

  • KANG, Shinae
    • East Asian Journal of Business Economics (EAJBE)
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    • v.7 no.4
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    • pp.41-49
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    • 2019
  • Purpose - This paper empirically investigates what factors contribute to corporate investments under financial constraint condition in the Korean stock market. In the paper, tangible assets' growth rate and fixed assets' growth rate were employed as investment performance and total assets were also used for comparison purpose. Research design and methodology - Samples are constructed by manufacturing firms listed on the stock market of Korea as well as those who settle accounts in December from 2001 to 2018. Financial institutions are excluded from the sample as their accounting procedures, governance and regulations differ. This study adopted a fixed panel regression model to assess the sample construction including yearly and cross-sectional data. Results - This results support the literatures that major shareholders showed positive significance to investment in financially unconstrained firms and no significance to investment in financially constrained firms. ROA showed positive significance to investment in financially unconstrained and constrained firms, whereas firm size showed negative significance to investment in financially unconstrained and constrained firms. Debt showed no positive significance to investment in financially unconstrained firms and negative significance to investment in financially constrained firms. Conclusions - This paper documented evidence that ROA and firm size are important factors to investment irrespective of firms' financial constraints. And this paper also supports that major shareholders give positive impact to investments in financially unconstrained firms. This means that financial constraints itself rule corporate' investment decision in financially constrained firms.

Empirical Analysis of Stock Market Performances and its Relationship with Accounting Information of the Reorganized Firms of the South Korea and Those of the United States (한국과 미국의 회사정리 종결기업의 주식성과비교 및 회계정보와의 관계분석)

  • Kang, Kyung-Yi;Lee, Sang-Won;Yoon, Kum-Sang
    • Management & Information Systems Review
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    • v.31 no.3
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    • pp.161-184
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    • 2012
  • This paper is intended to compare the stock market performances of the reorganized firms of South Korea with those of the United States and to analyze the relationship between the performances and the accounting informations of those firms. This paper derives two major implications. First, the stock performances of the reorganized firms of the two countries show very different time profiles. As time goes by after completion of reorganization, the reorganized firms of the US shows significant improvements in stock performances, whereas those of South Korea deteriorates, which means that the institution of reorganization of South Korea has serious problems in sustainablity. Second, in the long-run, any accounting variable cannot affect significantly the stock performances in both countries. Inspite that this paper is limited to the comparison of only two countries, still it can be concluded that the institution of reorganization of South Korea has serious problems in sustainability, and accounting improvements of the reorganized firms cannot provide full credibility in the stock market.

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Epidemiology, Major Risk Factors and Genetic Predisposition for Breast Cancer in the Pakistani Population

  • Shaukat, Uzma;Ismail, Muhammad;Mehmood, Nasir
    • Asian Pacific Journal of Cancer Prevention
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    • v.14 no.10
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    • pp.5625-5629
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    • 2013
  • Occurrence of breast cancer is related to genetic as well as cultural, environmental and life-style factors. Variations in diversity of these factors among different ethnic groups and geographical areas emphasize the immense need for studies in all racial-ethnic populations. The incidence of breast cancer in Pakistan is highest in Asians after Jews in Israel and 2.5 times higher than that in neighboring countries like Iran and India, accounting for 34.6% of female cancers. The Pakistani population is deficient in information regarding breast cancer etiology and epidemiology, but efforts done so far had suggested consanguinity as a major risk factor for frequent mutations leading to breast cancer and has also shed light on genetic origins in different ethnic groups within Pakistan. World-wide research efforts on different ethnicities have enhanced our understanding of genetic predisposition to breast cancer but despite these discoveries, 75% of the familial risk of breast cancer remains unexplained, highlighting the fact that the majority of breast cancer susceptibility genes remain unidentified. For this purpose Pakistani population provides a strong genetic pool to elucidate the genetic etiology of breast cancer because of cousin marriages. In this review, we describe the known breast cancer predisposition factors found in the local Pakistani population and the epidemiological research work done to emphasize the importance of exploring factors/variants contributing to breast cance, in order to prevent, cure and decrease its incidence in our country.

Relationships between Biodegradation and Sorption of Phenanthrene in Slurry Bioremediation

  • ;;Bruce E. Rittmann
    • Proceedings of the Korean Society of Soil and Groundwater Environment Conference
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    • 2000.11a
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    • pp.171-176
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    • 2000
  • Bioremediation of hazardous hydrophobic organic compounds, such as polycyclic aromatic hydrocarbons (PAHs), is a major environmental concern due to their toxic and carcinogenic properties. Due to their hydrophobicity, the hydrophobic organic compounds are mainly associated with the soil organic matter or nonaqueous-phase liquids. A major question concerns the relationships between biodegradation and sorption. This work develops and utilizes a non- steady state model for evaluating the interactions between sorption and biodegradation of phenanthrene, a 3-ring PAH compound, in soil-slurry systems. The model includes sorption/desorption of a target compound, its utilization by microorganisms as a primary substrate existing in the dissolved phase and/or the sorbed phase in biomass and soil, oxygen transfer, and oxygen utilization as an electron acceptor. Biodegradation tests with phenanthrene were conducted in liquid and soil-slurry systems. The soil-slurry tests were performed with very different mass transfer rate: fast mass transfer in a flask test at 150 rpm, and slow mass transfer in a roller-bottle test at 2 rpm. In the slurry tests, phenanthrene was degraded more rapidly than in liquid tests, but with a similar rate in both slurry systems. Modeling analyses with several hypotheses indicate that a model without biodegradation of compound sorbed to the soil was not able to account for the rapid degradation of phenanthrene, particularly in the roller bottle slurry test. Reduced mass-transfer resistance to bacteria attached to the soil is the most likely phenomenon accounting for rapid sorbed-phase biodegradation.

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Identification of QTL for Early Heading Date of H143 in Rice

  • Yoo, Jeong-Hoon;Yoo, Soo-Cheul;Zhang, Haitao;Cho, Sung-Hwan;Paek, Nam-Chon
    • Journal of Crop Science and Biotechnology
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    • v.10 no.4
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    • pp.243-248
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    • 2007
  • Rice is a facultative short-day plant that flowers in response to reduced day lengths. This study was conducted to identify quantitative trait loci(QTL) for the early heading date(EHD) using H143 line showing extreme EHD compared to other regular cultivars in rice. The japonica H143 was crossed with a japonica cultivar 'Dongjinbyeo' as well as a tongil cultivar 'Milyang23' to measure the inheritance mode of EHD and identify major QTL conferring EHD, respectively. Pooling test revealed that segregation distortion occurred on chromosome 7 and subsequent linkage map was constructed using 10 SSR markers. QTL analysis using Q-gene 3.06 revealed that the EHD trait in H143 was largely controlled by two major QTL, EH7-1 and EH7-2, accounting for more than 40% of genetic variation that were closely related to the previously reported QTL, Hd4 and Hd2, respectively. This result suggests that these two QTL markers may be a useful source for the control of heading date in rice breeding programs.

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